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Contents

Official guidance
Debt Management and Banking Manual

DMBM700000 · Set-offs - S130 FA2008

  • DMBM700010 · Background
  • DMBM700020 · Set-offs and assignments
  • DMBM700030 · Definitions of credit and debit
  • DMBM700040 · Considerations before set-off
  • DMBM700050 · When we can set-off
  • DMBM700060 · When we cannot set-off
  • DMBM700070 · Set-off between direct and indirect taxes
  • DMBM700080 · Set-off between indirect and direct taxes
  • DMBM700085 · Set-off in specific direct tax situations - PAYE
  • DMBM700090 · Set-off between indirect and direct taxes - MTIC traders
  • DMBM700095 · Set-off of Gift Aid against a charity’s debts
  • DMBM700100 · Objections to set-off
  1. Set-offs - S130 FA2008: contents
  2. Set-offs - S130 FA2008: set-off between indirect and direct taxes - MTIC traders

DMBM700090 | Set-offs - S130 FA2008: set-off between indirect and direct taxes - MTIC traders

From HM Revenue & Customs · Debt Management and Banking Manual

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Background

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VAT Repayment Security Team (Credibility)

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SI Wigan

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DMB Specialist Office Cumbernauld

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SI Wigan action

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Part payments

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VAT Repayment Security Team (Credibility)

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DMB Specialist Offices Cumbernauld action after set-off

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